HSN codes
HSN codes and GST rates for garment and apparel shops
Knitted or woven, men's or women's, and above or below ₹2,500 a piece: the three questions that decide the code and the rate on a clothing bill.
In short
Garment shops bill knitted clothes under chapter 61, woven clothes under 62 and bed linen under 63, at 5% up to ₹2,500 a piece and 18% above. SimpleERP keeps both rates ready and prints HSN per line.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 6109 | T-shirts and vests, knitted | 5% / 18% | 5% up to ₹2,500 a piece, 18% above |
| 6105 | Men's shirts, knitted | 5% / 18% | Polo shirts and knit shirts |
| 6104 | Women's suits, dresses, skirts, trousers, knitted | 5% / 18% | Many kurtis and leggings sit here |
| 6115 | Socks and hosiery | 5% / 18% | Price band per piece |
| 6205 | Men's shirts, woven | 5% / 18% | Formal and casual shirts |
| 6203 | Men's suits, jackets, trousers, woven | 5% / 18% | Price band per piece |
| 6204 | Women's suits, dresses, skirts, trousers, woven | 5% / 18% | Salwar suits and woven kurtis |
| 6211 | Track suits and other garments | 5% / 18% | Check the heading for each style |
| 6209 | Babies' garments | 5% / 18% | Price band per piece |
| 6214 | Shawls, stoles, dupattas, scarves | 5% / 18% | Price band per piece |
| 5208 | Cotton sarees and woven cotton fabric | 5% | Sarees sold as fabric |
| 5407 | Synthetic sarees and fabric | 5% | Polyester and nylon filament fabric |
| 5007 | Silk sarees and fabric | 5% | Woven silk fabric |
| 6301 | Blankets and travelling rugs | 5% / 18% | Made-ups take the price band |
| 6302 | Bedsheets, pillow covers, towels | 5% / 18% | Price band per piece |
| 6303 | Curtains | 5% / 18% | Price band per piece |
| 6505 | Caps and hats, knitted or textile | Check | Rate depends on the material |
| 3923 | Plastic carry bags and garment covers | 18% | Packing you buy, not sell |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does a garment shop use most?
Ready-made clothes sit in two chapters. Chapter 61 holds knitted and crocheted garments such as T-shirts, hosiery and many kurtis and leggings. Chapter 62 holds woven garments such as formal shirts, trousers, suits and salwar sets. Within each chapter, the heading turns on the garment and on whether it is for men or women. Chapter 63 holds made-ups such as bedsheets, blankets and towels.
Sarees are the usual exception. Most are sold as fabric, so they take the fabric's code: 5208 for woven cotton, 5407 for synthetic filament and 5007 for silk. Shawls, dupattas and stoles sit under 6214.
What changed on 22 September 2025 for garment shops?
The price band for clothes moved. Before the change, garments up to ₹1,000 a piece took 5% and those above took 12%. Since 22 September 2025 the line sits at ₹2,500, with 5% at or below it and 18% above it.
- Up to ₹2,500 a piece: usually 5%, which now covers most everyday shirts, kurtis and T-shirts.
- Above ₹2,500 a piece: usually 18%, up from 12% for that band.
- The band applies per piece at the sale value, so a discount can move a garment across it.
- Fabric and sarees sold as fabric stayed at 5%. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
The same HSN code can carry two rates, so the HSN summary in SimpleERP lists 6204 at 5% and 6204 at 18% as separate lines, the way the return reports them.
- HSN and rate on each product, so the counter clerk picks the item and the size.
- Two products for one style when a range straddles ₹2,500, each with the right rate.
- HSN summary report with quantity, taxable value and tax per code, exportable to CSV; where one code carries two rates, split that row by rate for table 12.
- Four digits up to ₹5 crore of turnover and six above it, as notified.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for garment shops
A shop's purchases are mostly the same garments it sells, bought from mills, wholesalers and brand distributors. The supplier bills at the band for its own sale price, which can differ from the band of your retail price.
- A piece bought at ₹1,800 and sold at ₹2,800 carries 5% on purchase and 18% on sale.
- Purchase bills record GSTIN, HSN and tax for the GSTR-2B check.
- Shop costs such as rent, carry bags and display fittings usually carry 18%.
- The purchase register groups the credit by rate for your CA.
Honest limits
Not included yet
- Size and colour variants on one product
- Barcode labels and POS billing
FAQ
Questions, answered
What is the HSN code for clothes?
Knitted clothes fall under chapter 61 and woven clothes under chapter 62, with headings by garment: 6109 for T-shirts, 6205 for men's woven shirts, 6203 and 6204 for men's and women's suits and trousers. Confirm the six-digit code for each style with your CA.
What is the GST rate on clothes after September 2025?
Ready-made garments are usually taxed at 5% when the sale value is ₹2,500 or less per piece and 18% above that. Before 22 September 2025 the band was ₹1,000, with 12% above it. Rates change, so confirm yours with your CA or the GST portal.
What is the HSN code for a saree?
Most sarees are classified as woven fabric: 5208 for cotton, 5407 for synthetic filament and 5007 for silk, usually at 5%. Embroidered or specially made sarees may sit elsewhere, so check the code for your range with your CA.
Does SimpleERP keep sizes and colours as variants?
No. SimpleERP has no size or colour variants. Each size you stock is its own product with its HSN, rate and stock count. For a style priced across the ₹2,500 band, the sizes above it carry 18% and those below carry 5%.
Related
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Read moreHSN code
The number that classifies goods for GST and customs, and so decides their GST rate.
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